Active

Berník & Partners, s. r. o.

Company financial profile・Company ID 47256451・SNP 142, 059 21 Svit・Founded 2015

Financial report Financial statements

Turnover 2025

394 K €

−11 %

Company ID: 47256451
Tax ID: 2024177859
VAT ID: SK2024177859, under §4, registered since Wednesday, February 4, 2015

Registered office: Berník & Partners, s. r. o.SNP 142 059 21 Svit
Established: Thursday, January 1, 2015
Legal form: Spoločnosť s ručením obmedzeným
Registered in: Obchodný registerOkresný súd Prešov, Sro/31071/P

Profit 2025

35 K €

+23 %

Assets

121 K €

+12 %

Equity

54 K €

+15 %

Debt ratio

55.4 %

−1.2 pp

Gross margin

50.7 %

+0.9 pp

Coming soon

Andromia score

—

Profit

+23 %

Revenue

−8.3 %

Financial indicators

Calculated from accounting statements using standard financial formulas.

Net margin

8.8 %

+2.4 pp

Profit / revenue

ROA

28.5 %

+2.4 pp

Return on assets

ROE

63.8 %

+3.8 pp

Return on equity

Current ratio

1.57

−0.4 %

Current assets / current liabilities

Earnings before tax

47 K €

+25 %

Profit + income tax

Effective tax

26.1 %

+1.7 pp

Income tax / earnings before tax

Net working capital

20 K €

−11 %

Current assets − current liabilities

Revenue CAGR

13.5 %

Average annual revenue growth

Total revenue

Sales + other operating + financial income

Income statement

Item	2022	2023	2024	2025
Sales of products, services and goods	305 K €	372 K €	429 K €	393 K €
Value added	173 K €	190 K €	214 K €	199 K €
Operating revenue	309 K €	374 K €	442 K €	394 K €
Profit after tax	36 K €	31 K €	28 K €	35 K €
Income tax	11 K €	13 K €	9,140 €	12 K €

Assets

Non-current assets65 K €
Current assets56 K €

Liabilities and equity

Equity54 K €
Liabilities67 K €

Balance sheet

Assets

Item	2022	2023	2024	2025
Total assets	111 K €	150 K €	108 K €	121 K €
Non-current assets	29 K €	45 K €	45 K €	65 K €
Property, plant and equipment	29 K €	45 K €	45 K €	65 K €
Non-current intangible assets	0 €	0 €	0 €	0 €
Non-current financial assets	0 €	0 €	0 €	0 €
Current assets	82 K €	105 K €	63 K €	56 K €
Inventory	0 €	0 €	0 €	0 €
Non-current receivables	0 €	0 €	0 €	0 €
Current receivables	28 K €	27 K €	45 K €	51 K €
Financial accounts	54 K €	78 K €	18 K €	5,048 €

Liabilities and equity

Item	2022	2023	2024	2025
Total equity and liabilities	111 K €	150 K €	108 K €	121 K €
Equity	71 K €	70 K €	47 K €	54 K €
Share capital	5,000 €	5,000 €	5,000 €	5,000 €
Profit/loss of previous years	29 K €	34 K €	13 K €	14 K €
Profit/loss for the accounting period after tax	36 K €	31 K €	28 K €	35 K €
Liabilities	40 K €	80 K €	61 K €	67 K €
Non-current liabilities	11 K €	23 K €	14 K €	27 K €
Current liabilities	24 K €	52 K €	40 K €	36 K €
Long-term bank loans	0 €	0 €	0 €	0 €
Short-term bank loans	0 €	0 €	0 €	0 €
Provisions	4,590 €	5,327 €	7,221 €	4,734 €

Income tax

Tax liability trend

Total taxCurrent tax

Company reliability

The entity is listed as an unreliable VAT payerNo
Former unreliable VAT payerNo
Excess VAT deductionLatest taxable period0226Excess deduction for the period0 €Tax liability for the period5,590.16 €No
Tax reliability indexHighly reliable
Tax debtNo
Debt with VšZPNo
Debt with UnionNo
Debt with Social Insurance AgencyNo

Business activities

1 registered activity

Poskytovanie právnych služiebValid from Thursday, January 1, 2015

Statutory bodies and related persons

Statutory body

1 active of 2

JUDr. Peter Berník
Konateľfrom Thursday, January 1, 2015
Address Slnečná 539/14, 05801 Gánovce, Slovenská republika
JUDr. Peter BerníkInactive
KonateľThursday, January 1, 2015 – Friday, August 3, 2018
Address Komenského 584/9, 05801 Poprad, Slovenská republika

Related persons

1 active of 2

JUDr. Peter Berník
Spoločník v.o.s. / s.r.o.from Saturday, August 4, 2018
Address Slnečná 539/14, 05801 Gánovce, Slovenská republika
Share100 %Contribution5,000 EUR
JUDr. Peter BerníkInactive
Spoločník v.o.s. / s.r.o.Thursday, January 1, 2015 – Friday, August 3, 2018
Address Komenského 584/9, 05801 Poprad, Slovenská republika
Share100 %Contribution5,000 EUR

Registration

Registered in Business Register

Register: Obchodný register
Registration court: Okresný súd Prešov
Registration number: Sro/31071/P
Main activity: Právne činnosti
Sector (ESA 2010): Národné súkromné nefinančné korporácie
Tax registration: Active
VAT registration: Active

Berník & Partners, s. r. o.

Registered office

Berník & Partners, s. r. o.

SNP 142, 059 21 Svit

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Berník & Partners, s. r. o.

Profit

Revenue

Financial indicators

Total revenue

Income statement

Assets

Liabilities and equity

Balance sheet

Assets

Liabilities and equity

Income tax

Company reliability

Business activities

Statutory bodies and related persons

Statutory body

Related persons

Registration

Registered office

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